CLA-2 CO:R:C:T 952753 jb
Mr. Jack Ritterman
Springs Industries, Inc.
Performance Products Division
295 Fifth Avenue
New York, New York 10016
RE: Classification of a pillow shell; GRI 2(a); subheading
6307.90.8945, HTSUSA
Dear Mr. Ritterman:
This letter is in response to your inquiry dated September
9, 1992, requesting tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of a
pillow shell. A sample was provided to this office for
examination and will be returned under separate cover.
FACTS:
The submitted sample is a pillow shell made of cotton woven
fabric and measures approximately 17 square inches. The front
panel is comprised of triangular pieces of fabric printed in a
floral design and the back panel is a piece of woven fabric
printed in a floral design. A narrow piece of floral fabric
piping is sewn into the edges of the shell and runs the entire
length of the article. There is a 5-1/2 inch slit in the center
section near the edge of the seam. After importation the shell
will be stuffed with a polyfill material.
ISSUE:
Whether the submitted article is classifiable under heading
9404, HTSUSA, as articles of bedding or similar items, or heading
6304, HTSUSA, as other furnishing articles, or heading 6307,
which provides for other made up articles?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with the subsequent GRI taken in order.
As the submitted sample cannot be classified solely on the
basis of GRI 1, we refer to GRI 2, the next applicable provision,
which states, in pertinent part:
Any reference in a heading to an article shall be taken to
include a reference to that article incomplete or
unfinished, provided that , as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article.
There are three headings potentially applicable to the
submitted article. Heading 9404, HTSUSA, provides for articles
of bedding and similar furnishings fitted with springs, stuffed
or internally fitted with any material. Heading 6304, HTSUSA,
provides for other furnishing articles, excluding those of
heading 9404, HTSUSA. Finally, heading 6307, HTSUSA, is a
residual provision for made up textile articles not provided for
elsewhere in the tariff.
As the instant article in its imported condition is not
stuffed or fitted with any material, it is precluded from
classification in heading 9404, HTSUSA.
The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), are the official
interpretation of the tariff at the international level. The EN
for heading 6304, HTSUSA, state that articles in this heading
include, among other things, cushion covers.
Pursuant to GRI 2(a), classification of an unfinished good
is based on it having the essential character of the finished
good. The article in question, in its finished state, does not
have the essential character of a finished article as provided
for in heading 6304. Cushion covers are completed articles into
which cushions, either covered or uncovered, are inserted. The
instant merchandise is incomplete and must be stuffed to be
completed. In HQ 083845, dated March 23, 1989, we held that
unstuffed comforter shells were not classifiable as furninshings
because if stuffed, they would be classified in heading 9404,
HTSUSA. Therefore, classification in heading 6307, HTSUSA, is by
default (See recent ruling classifying same merchandise, HQ
952527, dated December 11, 1992). Thus classification in heading
6304, HTSUSA, is also precluded.
The only remaining alternative is heading 6307, HTSUSA.
Customs has previously ruled on similar articles and concluded
that these articles, not classifiable within any other heading in
the tariff, are classifiable in heading 6307, HTSUSA, as other
made up articles (See also, HQ 952527, dated December 11,
1992; Memo 876778, dated August 21, 1992, Memo 877070, dated
August 26, 1992 and HRL 084046, dated May 11, 1989).
HOLDING:
The submitted sample is classifiable in subheading
6307.90.8945, which among other things, provides for other made
up articles, other, pillow shells, of cotton.
The applicable rate of duty is 7 percent ad valorem and the
textile category is 369.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division